Halt Tax Increases on the Middle Class and Seniors Act
Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Sep 15, 2016
Halt Tax Increases on the Middle Class and Seniors Act
This bill amends the Internal Revenue Code to roll back the increased threshold for determining the amount of the tax deduction for medical expenses. Currently, individual taxpayers under age 65 may only deduct those medical expenses that exceed 10% of their adjusted gross income. This bill reduces that percentage to 7.5% for all taxpayers for tax years beginning after December 31, 2015.
The threshold percentage remains at 10% for purposes of computing the alternative minimum tax (AMT).
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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